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DULUTH STEEL FABRICATORS v. COMMISSIONER OF TAX

No. 45520.

237 N.W.2d 625 (1975)

DULUTH STEEL FABRICATORS, INC., Relator, v. COMMISSIONER OF TAXATION, Respondent.

Supreme Court of Minnesota.

December 26, 1975.

Attorney(s) appearing for the Case

Bruess Boyd Andresen & Sullivan, Robert W. Boyd and R. Craft Dryer, Duluth, for relator.

Warren Spannaus, Atty. Gen., C. H. Luther, Deputy Atty. Gen., James W. Neher, Sp. Asst. Atty. Gen., Dept. of Revenue, St. Paul, for respondent.

Heard before SHERAN, C. J., and ROGOSHESKE and KNUTSON, JJ., and considered and decided by the court en banc.

PER CURIAM.

Duluth Steel Fabricators, Inc. (Duluth Steel), by writ of certiorari, challenges the judgment of the Tax Court that it is liable for sales taxes on materials sold by it to general contractors. We affirm.

Duluth Steel is in the business of fabricating structural steel to be installed by others on a variety of construction projects. Its services may be summarized as follows:

(1) Duluth Steel makes decisions regarding settings, including their...

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